1.audit 审计 VJS8)oI~
2.attestation 鉴证 D|.ic!w'
3.credibility 可信赖程度 AQ='|%
4.audit of financial statements 财务报表审计 R=KQ
5.agreed-upon procedures 执行商定程序 h?pkE
6.high levels of assurance 高水平保证 .rf"
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7.compilation 编制 ^I+)o1%F
8.reliability 可靠性 @K!&qw
9.relevance 相关性 e$pMsw'MJ
10.professional skepticism 职业谨慎 CoA6
11.objectivity 客观性 }RP@!=
12. professional competence 专业胜任能力 s8h-,@
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13.Senior/CPA-in-charge 项目经理 )Dz+X9;g+
14.audit engagement letter 业务约定书 &@3H%DP}Ql
15.recurring audit 连续审计 CJ++?hB]X
16.the client 委托人 5>TK^1
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17.change CPA 更换注册会计师 Zcc9e03
18.the existing CPA 现任注册会计师 of@#:Qs
19.the successor CPA 后任注册会计师 YtWJXkB
20.the preceding CPA前任注册会计师 R,Vd.-5M
21.issue the audit report 出具审计报告 =ha{Ziryo
22.expert 专家 9rA=pH%<>B
23.the board of directors 董事会 42qYg(tZ
24.knowledge of the entity‘ s business 了解被审计单位情况 ?)#5X_V-q
25.assess material misstatement risks评估重大错报风险 { .?/)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 s@7
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27.a general knowledge of —— 初步了解―――的情况 G2FXrkU
28.a more knowledge of—— 进一步了解的情况 R`~z0d.
29.the prior year‘s working papers 以前年度工作底稿 9tqF8pb7v
30.minutes of meeting 会议纪要 y(xJTj
31.business risks 经营风险 T'b_W,m~,u
32.appropriateness 适当性 j.@\3'
33.accounting estimate 会计估计 6!(@@^7{*
34.management representations 管理层声明 FeTL&$
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35.going concern assumption 持续经营假设 VzKW:St
36.audit plan 审计计划 k Zq!&
37.significant audit areas 重点审计领域 QMpoa5ZQG
38.error 错误
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39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 BGu?<bET
41.misappropriation of assets 侵占资产 UMcgdJB
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 Ny%(VI5:
44.the suspected noncompliance 涉嫌存在违法行为 LoGVwRmoC
45.materialiy 重要性 r#B+(X7LM
46.exceed the materiality level 超过重要性水平 9\DQ>V TQ
47.approach the materiality level 接近重要性水平 "l*`>5Nn9
48.an acceptably low level 可接受水平 P->y_4O
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 s]JF0584
50.misstatements or omissions 错报或漏报 qC?:*CXH
51.aggregate 总计 t0T"@t#c
52.subsequent events 期后事项 8M`#pN^
53.adjust the financial statements 调整财务报表 ,9o"43D:a|
54.perform additional audit procedures 实施追加的审计程序 4tS.G
55.audit risk 审计风险 d8x \
56.detection risk 检查风险 [bk?!0]aV
57.inappropriate audit opinion 不适当的审计意见 9,r rQQD_
58.material misstatement 重大的错报 d:U9pC$
59.tolerable misstatement 可容忍错报 x HhN
60.the acceptable level of detection risk 可接受的检查风险